61.assessed level of material misstatement risk 重大错报风险的评估水平 $yA2c^QS
62.simall business 小规模企业 Htu}M8/4
63.accounting system 会计系统 )m7 Y o
64.test of control 控制测试 ') -Rv]xe
65.walk-through test 穿行测试 ~Uz1()ftz
66.communication 沟通 ;=[~2*8
67.flow chart 流程图 5,<:|/r
68.reperformance of internal control 重新执行 'U"ub2j
69.audit evidence 审计证据 8={"j
70.substantive procedures 实质性程序 ]7ZY
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71.assertions 认定 WKB8k-.]ww
72.esistence 存在 {tlt5p!4
73.occurrence 发生 [Q=NGHB1/
74.completeness 完整性 .% rB-vO:g
75.rights and obligations 权利和义务 #nS
76.valuation and allocation 计价和分摊 "}jY;d#n
77.cutoff 截止 +bbhm0f
78.accuracy 准确性 ,ruL7|T&
79.classification 分类 oMj;9,WK'
80.inspection 检查 (IY=x{b
81.supervision of counting 监盘 ZV;lr Vv
82.observation 观察 e+t2F
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83.confirmation 函证 (K(6`~
84.computation 计算 U%~L){<V[
85.analytical procedures 分析程序 6fOh *
86.vouch 核对 )j[rm
87.trace 追查 lB0: 4cIj
88.audit sampling 审计抽样 fq"<=
89.error 误差 @}{~Ofs
90.expected error 预期误差 pg%'_+$~m
91.population 总体 N d"4*l;
92.sampling risk 抽样风险 P{-f./(JD
93.non- sampling risk 非抽样风险 _m+64qG_8'
94.sampling unit 抽样单位 ARD&L$AX
95.statistical sampling 统计抽样 'L"dM9#>
96.tolerable error 可容忍误差 smM*HDK
97.the risk of under reliance 信赖不足风险 +4,v.B@
98.the risk of over reliance 信赖过度风险 _k,/t10
99.the risk of incorrect rejection 误拒风险 ~HH#aXh*
100. the risk of incorrect acceptance 误受风险 FYe(SV(9
101.working trial balance 试算平衡表 Y GZX}-
102.index and cross-referencing 索引和交叉索引 W\tSXM-Hg
103.cash receipt 现金收入 _FET$$>z N
104.cash disbursement 现金支出 3',|HA /x
105.bank statement 银行对账单 ];.H]TIc6
106.bank reconciliation 银行存款余额调节表 L(yR"A{FsE
107.balance sheet date 资产负债表日 u5,\Kz
108.net realizable value 可变现净值 |G5Me
109.storeroom 仓库 k8}*b&+{vz
110.sale invoice 销售发票 MMpGI^x!-X
111.price list 价目表 4EO,9#0
112.positive confirmation request 积极式询证函 U/e$.K3v
113.negative confirmation request 消极式询证函 1%?J l~M
114.purchase requisition 请购单 J8T?=%?=
115.receiving report 验收报告 c:/H}2/C
116.gross margin 毛利 ~
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117.manufacturing overhead 制造费用 MMMuT^X
118.material requisition 领料单 c teUKK.|)
119.inventory-taking 存货盘点 (qDu|S3P
120.bond certificate 债券 n
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121.stock certificate 股票 F0O/SI(cA
122.audit report 审计报告 JO4rU-
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123.entity 被审计单位 q&h&GZ
124.addressee of the audit report 审计报告的收件人 OIuEC7XM^C
125.unqualified opinion 无保留意见 E6{|zF/3'
126.qualified opinion 保留意见 kAF[K,GG
127.disclaimer of opinion 无法表示意见 qjsS2,wM
128.adverse opinion 否定意见